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AASC Clarity Centre

This webpage has been specially created to assist members to access technical publications and keep updated with the development of Clarified Pronouncements on Auditing effectively.

HKSA Clarity Centre

Hong Kong

Comparison Table of International and Hong Kong Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements

International

Audit Quality
IAASB Audit Focus on Audit Quality IAASB A Framework for Audit Quality Key Elements That Create an Environment For Audit Quality (February 2014)

The New Auditor's Repot
IAASB New Auditor's Report Frequently asked questions (FAQ) Early adoption Name of engagement partner included in the auditor's report for audits of complete sets of general purpose financial statements of listed entities Application of HKSA 701, Communicating Key Audit Matters in the Independent Auditor's Report Translation of Other Information in annual reports